This course is accepted by
the Texas State Board of Public Accountancy as one of the

30 hours of upper division
accounting courses. The course also
counts as the required

two research hours.To be accepted, students MUST HAVE completed
a minimum of a

bachelor’s degree PRIOR to taking this course.

PREREQUISITES

Student
must have completed a minimum of 20 hours of upper level accounting coursework.
Students who are completing the AAS - Accounting Specialist degree must take
this course during their last semester. Any student who does not meet the
prerequisite will be dropped from the class.

COURSE RATIONALE

The
goals and objectives of this course prepare students for (1) completing degree
requirements, (2) obtaining or improving job skills, (3) qualifying for a
business or Accounting job, (4) working as an entrepreneur, (5) fulfilling
personal goals, and/or (6) understanding financial statements and the basic
accounting process.

COURSE-LEVEL STUDENT LEARNING OUTCOMES

Upon
successful completion of the course, students will be able to:

Research:Identify the
appropriate research questions
Identify key search terms
Search through electronic data to find required information to reach
conclusions or make decisions
Identify the appropriate authoritative guidance in applicable financial
reporting frameworks and auditing standards for the accounting issue being
evaluated
Devise and implement a plan of action appropriate for a given problem
Apply professional skepticism, which is an attitude that includes a questioning
mind and a critical assessment of information or evidence obtained
Develop logical conclusions through the use of inductive and deductive
reasoning
Apply knowledge of professional standards and laws, as well as legal, ethical,
and regulatory issues

Communication:
Apply effective writing principles, including organization, clarity, and
conciseness
Prepare documents and presentations that are concise, accurate, and supportive
of the subject matter

PROGRAM-LEVEL STUDENT LEARNING
OUTCOMES

Upon
successful completion of the Accounting program, students will be able to:

USE INFORMATION
SKILLS – EVALUATE RELEVANT INFORMATION
Identifies need for data, obtains them from existing sources or creates them,
and evaluates their relevance and accuracy. Completely performing the tasks of
acquiring data and evaluating information includes posing analytical questions
to determine specific information needs: selecting possible information ad
evaluating its appropriateness: and determining when new information must be
created.

APPLY THINKING SKILLS
– USE PROBLEM SOLVING SKILLS
Recognizes that a problem exists (e.g., there is a discrepancy between what is
and what should or could be): identifies possible reasons for the discrepancy:
devises and implements a plan of action to resolve it: evaluates and monitors
progress: and revises plan as indicated by findings.

The
objectives of this course will be met by incorporating a variety of
instructional methods. These include lecture, group activities, student
presentations, discussion papers, Spreadsheet and word processing activities,
and online research.

GRADING
SYSTEM

Homework

50

10%

Class Activities

100

20%

Cases

150

30%

Exams

200

40%

Total

500

100%

See the section syllabus
for more details.

COURSE
POLICIES

Course Policies

Attendance/Class Participation

Regular and punctual class and laboratory
attendance is expected of all students.If attendance or compliance with other course policies is
unsatisfactory, the instructor may withdraw students from the class.See the section syllabus for more details.

Withdrawal
Policy

It is the
responsibility of each student to ensure that his or her name is removed from
the roll should he or she decide to withdraw from the
class.The instructor does, however, reserve
the right to drop a student should he or she feel it is necessary.If a student decides to withdraw, he or she
should also verify that the withdrawal is submitted before the Final
Withdrawal Date.The student is also
strongly encouraged to retain their copy of the withdrawal form for their
records.See the section syllabus for more details.

Students who enroll for
the third or subsequent time in a course taken since Fall,
2002, may be charged a higher tuition rate, for that course.

State law permits students
to withdraw from no more than six courses during their entire undergraduate
career at Texas public colleges or universities.With certain exceptions, all course
withdrawals automatically count towards this limit.Details regarding this policy can be found in
the ACC college catalog.

Incompletes

An instructor may award a
grade of “I” (Incomplete) if a student was unable to complete all of the
objectives for the passing grade in a course.An incomplete grade cannot be carried beyond the established date in the
following semester. The completion date is determined by the instructor but may
not be later than the final deadline for withdrawal in the subsequent
semester.See the section syllabus
for more details.

Statement on Scholastic Dishonesty

A student attending ACC assumes
responsibility for conduct compatible with the mission of the college as an
educational institution.Students have
the responsibility to submit coursework that is the result of their own
thought, research, or self-expression.Students must follow all instructions given by faculty or designated
college representatives when taking examinations, placement assessments, tests,
quizzes, and evaluations.Actions
constituting scholastic dishonesty include, but are not limited to, plagiarism,
cheating, fabrication, collusion, and falsifying documents.Penalties for scholastic dishonesty will
depend upon the nature of the violation and may range from lowering a grade on
one assignment to an “F” in the course and/or expulsion from the college.See the Student Standards of Conduct and
Disciplinary Process and other policies at http://www.austincc.edu/current/needtoknow

Student Rights and Responsibilities (Academic Freedom)

Students at the college have the rights accorded by the U.S. Constitution to freedom of speech, peaceful assembly, petition, and association. These rights carry with them the responsibility to accord the same rights to others in the college community and not to interfere with or disrupt the educational process. Opportunity for students to examine and question pertinent data and assumptions of a given discipline, guided by the evidence of scholarly research, is appropriate in a learning environment. This concept is accompanied by an equally demanding concept of responsibility on the part of the student. As willing partners in learning, students must comply with college rules and procedures.

Statement on Students with Disabilities

Each ACC campus offers support services for
students with documented disabilities. Students with disabilities who
need classroom, academic or other accommodations must request them through the
Office for Students with Disabilities (OSD). Students are
encouraged to request accommodations when they register for courses or at least
three weeks before the start of the semester, otherwise the provision of
accommodations may be delayed.

Students who have received approval for
accommodations from OSD for this course must provide the instructor with the
‘Notice of Approved Accommodations’ from OSD before accommodations will be
provided. Arrangements for academic accommodations can only be made
after the instructor receives the ‘Notice of Approved Accommodations’ from the
student.

Students with approved accommodations are
encouraged to submit the ‘Notice of Approved Accommodations’ to the instructor
at the beginning of the semester because a reasonable amount of time may be
needed to prepare and arrange for the accommodations.

Austin Community College is committed
to providing a safe and healthy environment for study and work. You are expected
to learn and comply with ACC environmental, health and safety procedures and
agree to follow ACC safety policies. Additional information on these can be
found at http://www.austincc.edu/ehs.
Because some health and safety circumstances are beyond our control, we ask
that you become familiar with the Emergency Procedures poster and Campus Safety
Plan map in each classroom. Additional information about emergency procedures
and how to sign up for ACC Emergency Alerts to be notified in the event of a serious
emergency can be found at http://www.austincc.edu/emergency/.

Please
note, you are expected to conduct yourself
professionally with respect and courtesy to all. Anyone who thoughtlessly or
intentionally jeopardizes the health or safety of another individual will be
dismissed from the day’s activity, may be withdrawn from the class, and/or
barred from attending future activities.

You are expected to
conduct yourself professionally with respect and courtesy to all. Anyone who
thoughtlessly or intentionally jeopardizes the health or safety of another
individual will be immediately dismissed from the day’s activity, may be
withdrawn from the class, and/or barred from attending future activities.

Use of ACC email

All College e-mail communication to
students will be sent solely to the student’s ACCmail
account, with the expectation that such communications will be read in a timely
fashion. ACC will send important information and will notify you of any college
related emergencies using this account.Students should only expect to receive email communication from their
instructor using this account.Likewise,
students should use their ACCmail account when
communicating with instructors and staff.Instructions for activating an ACCmail account
can be found at http://www.austincc.edu/accmail/index.php.

Student And Instructional Services

ACC strives to provide
exemplary support to its students and offers a broad variety of opportunities
and services.Information on these
services and support systems is available at:http://www.austincc.edu/s4/

Links to many
student services and other information can be found at: http://www.austincc.edu/current/

For help setting up your ACCeID, ACC Gmail, or ACC Blackboard, see a Learning Lab
Technician at any ACC Learning Lab.

Student Discipline

Classroom behavior should support and
enhance learning. Behavior that disrupts the learning process will be dealt
with appropriately, which may include having the student leave class for the
rest of that day. In serious cases, disruptive behavior may lead to a student
being withdrawn from the class. ACC's policy on student discipline can be found
in the Student Handbook).

Testing Center Policy

Under certain
circumstances, an instructor may have students take an examination in a testing
center.Students using the Academic Testing Center must govern
themselves according to the Student Guide for Use of ACC Testing Centers and
should read the entire guide before going to take the exam.To request an exam, one must have:

Do NOT bring cell phones to the
Testing Center.Having your cell phone
in the testing room, regardless of whether
it is on or off, will revoke your testing privileges for the remainder of
the semester.ACC
Testing Center policies can be found athttp://www.austincc.edu/testctr/See the section syllabus
for more details.